<!doctype html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <meta name="viewport"
          content="width=device-width, user-scalable=no, initial-scale=1.0, maximum-scale=1.0, minimum-scale=1.0">
    <meta http-equiv="X-UA-Compatible" content="ie=edge">
    <title>Document</title>
</head>
<body>
    <table border="1" cellpadding="10px" cellspacing="5px">
        <thead>
            <tr>
                <th>第一列</th>
                <th>第二列</th>
                <th>第三列</th>
            </tr>
        </thead>
        <tbody>
            <tr>
                <td colspan="2">第一个值</td>

                <td>qqxing</td>
            </tr>
            <tr>
                <td>第二个值</td>
                <td>wahaha</td>
                <td rowspan="2">ab钙</td>
            </tr>
            <tr>
                <td>第二个值</td>
                <td>wahaha</td>

            </tr>
        </tbody>
    </table>

    <table border="1" cellpadding="10px" cellspacing="5px">
        <tbody>
            <tr>
                <td colspan="2" rowspan="2">第一个值</td>

                <td>qqxing</td>
            </tr>
            <tr>
                <td>ab钙</td>

            </tr>
            <tr>
                <td>第二个值</td>
                <td>wahaha</td>
                <td>ab钙</td>

            </tr>
        </tbody>
    </table>
</body>
</html>